K-47: Adoption Credit Schedule (Revision 2024-07)
Kansas · Kansas DOR · Used for tax years 2024, 2025, 2026
Kansas Schedule K-47 calculates the adoption credit you can claim on Form K-40 and any unused credit carried forward to next year. It includes the general adoption credit and an additional credit for adopting a child with special needs or a child in Kansas Department for Children
Who files this form
Kansas residents claiming the Kansas adoption credit use Schedule K-47. Complete a separate K-47 for each adopted child.
For tax year 2024 and after, the general Kansas credit equals 100% of the adoption credit allowed against your federal income tax liability. Residents adopting a child with special needs or a child in the custody of the Kansas Department for Children and Families (DCF) may claim an additional $1,500 credit.
What you'll need
If this is your first year claiming the adoption credit, you must provide:
- Agency Consent to Adoption.
- Adoption Support Agreement.
- Adoption Decree.
- Federal Form 8839, Parts I, II, and III.
If you have claimed this credit before, keep copies of these documents with your tax records. The Kansas Department of Revenue may request them later.
To complete K-47, have your taxpayer and child names and Social Security numbers, the adoption finalization year, your federal adoption credit amount, and your Kansas tax liability after other credits. If you have unused credit from a prior year, use your prior-year K-47.
If you completed federal Form 8839 for two or more adopted children who qualify for different Kansas adoption credits, the Form 8839 worksheet for Parts I, II, and III must list all children and include the applicable information for each child.
How to file
Complete all information at the top of K-47 and prepare a separate schedule for each adopted child.
- Enter the federal adoption credit allowed this tax year on line 1.
- For a new qualifying special needs or DCF custody adoption this tax year, enter $1,500 on line 2.
- Enter any prior-year credit carryforward on line 3. Leave it blank if this is your first year claiming the credit.
- Add lines 1, 2, and 3 on line 4. Enter your Kansas tax liability after all other credits on line 5.
- Enter the smaller of lines 4 and 5 on line 6 and on the appropriate line of Form K-40.
- If line 6 is less than line 4, complete Part D to calculate the credit available for next year.
You may fax the required first-year supporting documents to 785-296-8989. Include a cover sheet with the taxpayer's name, Social Security number, and total number of pages in the packet. This fax option is stated for supporting documents, not for filing the tax return.
Common mistakes
- Using one K-47 for multiple children. You must complete a separate schedule for each adopted child.
- Leaving requested information at the top incomplete. Complete all requested information.
- Using line 2 for an old credit. Line 2 is for new credits only, for qualifying children adopted this tax year.
- Entering an amount on line 3 in your first claim year. Leave that line blank in the first year.
- Skipping Part D when credit remains unused. Complete it when line 4 exceeds line 6.
- Entering a negative carryforward. Do not enter an amount below zero on line 7.
- Faxing supporting documents without a cover sheet. Include your name, Social Security number, and total page count.
Questions people ask
How much is the general Kansas adoption credit?
For tax year 2024 and after, it is 100% of the adoption credit allowed against your federal income tax liability. Line 1 generally uses the credit amount shown on federal Form 8839.
Can I receive the additional $1,500 credit if adoption expenses were reimbursed?
Yes. The additional credit for adopting a child with special needs or a child in Kansas DCF custody is available even if all or part of the qualifying adoption expenses were reimbursed.
What happens if my credit exceeds my Kansas tax liability?
The credit used this year is limited to your Kansas tax liability after all other credits. You may carry unused credit forward until it is used up. Calculate the carryforward in Part D.
Where can I get help completing K-47?
Contact the Kansas Department of Revenue's Taxpayer Assistance Center at 785-368-8222. Additional copies of the schedule and other tax forms are available at ksrevenue.gov.